https://www.taxtmi.com/caselaws?id=255360 The Tribunal partly allowed the assessee's appeal, directing the exclusion of certain companies based on the turnover filter and functional dissimilarity. Additionally, the Tribunal adjusted the computation of deduction under Section 10A as per the jurisdictional High Court's decision. The decision underscores the significance of consistent application of filters and functional comparability in determining the Arm's Length Price (ALP). en-us Wed, 31 Dec 2014 00:00:00 +0530 Tue, 13 Jan 2015 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255360 The Tribunal partly allowed the assessee's appeal, directing the exclusion of certain companies based on the turnover filter and functional dissimilarity. Additionally, the Tribunal adjusted the computation of deduction under Section 10A as per the jurisdictional High Court's decision. The decision underscores the significance of consistent application of filters and functional comparability in determining the Arm's Length Price (ALP). Case-Laws Income Tax Wed, 31 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255360